JOURNAL OF ADMINISTRATION AND ECONOMICS

The research aims to suggest indicators for assessing financial sustainability of the Iraqi public universities in consistent with the government accounting system in force in those universities, as the dimensions and indicators included in the previous literature are not consistent with the aforementioned system due to the dependence of those indicators on financial information based on accrual accounting and international accounting standards for public sector IPSASs.
Accordingly, The research has suggested a set of dimensions that included the
ability of those universities to obtain adequate funding and contribute to achieving public revenues, as well as their ability to invest in their resources and ensure their continuity, as well as the performance of expenditures , and management their equities and obligations . The research also suggested a set of indicators for each of the aforementioned dimensions, and recommended applying the proposed indicators and continuing to develop them in the future and including other indicators consistent with the accrual basis and the recommendations of the international accounting standards for public sector (IPSASs).

The Iraqi economy can get out of economic dependence and almost complete dependence on oil and achieve steady economic growth only after developing its human resources, through restructuring the educational system at all levels and keeping pace with the inputs of the Iraqi economy in a manner commensurate with all its sectors, and adopting modern methods in rehabilitation and training programs, especially final education , which contributes to meeting the desired development requirements of the skilled workforce, which in turn will participate in this system very effectively in the process of economic transformation from a traditional agricultural economy to a modern developing economy that relies on a wide range of commodities (agricultural, industrial and service), and that the success of educational policies in the Iraqi economy In turn, it will lead to the creation of a cumulative economy in human capital, which is the pillar and essence of development, and this requires economic, political and social policies for the success of sustainable economic development.

The research aims to determine the impact of sustainable performance with its dimensions (environmental performance, social performance, and economic performance) in enhancing the customer experience (sensory dimension, cognitive dimension, physical dimension, emotional dimension). Good about the researched university through sustainable performance, as universities in general and the researched university in particular face a clear disparity in student turnout resulting from perceptions and impressions generated by other individuals as a result of their experience in the university and what they actually saw in it, and the importance of the research comes from its researched variables, Sustainable performance has become the approach of universities in general and the university in question because it is a basic element in the contemporary business environment, and the customer experience occupies great importance because of its role in enhancing the competitive position of the researched university as a result of the positive impression and perception that is generated from a good customer experience that is entrenched in the minds of customers and which can be felt by the student Through the sustainable performance of the researched university, the questionnaire was distributed in the form of (Google Forms) to the university students, and then a sample of (150) male and female students was selected from the responses from the research community represented by the university students in its faculties. The required information that was analyzed using the (SPSS v.24) program and through the use of statistical methods. The resulting information was analyzed and a number of conclusions and recommendations were reached. The most prominent conclusion centered around the role that sustainable performance played in enhancing the customer experience and building perceptions and a good impression of the university. As for the most prominent recommendation, it relates to continuing to enhance sustainable performance through the dimensions that express it.

The increase in environmental awareness and as a serious attempt to reduce ‎environmental pollution and encourage the preservation of the environment، ‎environmental responsibility emerged and developed through successive stages. The ‎environmental elements are non-market commodities and unlimited free resources، ‎and the land was used as a free reservoir and endless waste dump، and pollution ‎continued in its dangerous dimensions as consumption or destruction of ‎environmental quality. ‎‏In light of these challenges that threaten human life، some ‎universities of the contemporary world have pushed to adopt the sustainable ‎university approach، and are seeking to explore the mechanism of integrating ‎sustainability into their curricula and student education. Thus، this study will focus ‎on the importance of including green accounting as a green course to harmonize the ‎outputs of the accounting department with the requirements Sustainability Munha ‎deals with matters that go beyond financial accounting and management ‎accounting

The research aims to explain the role of internal auditing according to the indicators of Occupational health and safety Standard (403) In achieving the social dimension of sustainable development , this is applied to a sample of the departments represented by the audit Department and the accounts Department In Baghdad Rusafa Health Department ,The questionnaire was used in the research to reach the results that the research aims to achieve by achieving the objectives of the economic unit through the employees answers to the questionnaire questions , one of the most important conclusions reached by the researchers is a statement of the extent to which economic units adhere to laws instructions and legislation, one of the most important recommendations reached by the researcher lies in expanding the scope of the research by searching for new indicators for internal auditing in light of the indicators of standard (403) occupational health and safety and the social Dimension of sustainable Development .

The research aims to identify the concept, importance and objectives of the international integrated reporting guide for the public sector and the guidelines on which it is based and the content elements, how to create value for stakeholders, and to know the role of integrated reporting in the public sector to enhance sustainability, and to present a proposed model for adapting integrated reporting in institutions of higher education, and the research concluded That higher education institutions enjoy a great position in society and it is their responsibility to improve the level of their financial, social and environmental performance through the application of international integrated reporting, which is a broad and useful field in the application of integrated reporting, given its focus on providing great value to society.

The research aims to identify the strategy of planning and training human resources to prevent crises from the point of view of the employees, and using descriptive and analytical approach to the treatment of variables, and the problem of the research set of questions contribute to determine the relationship and influence. To achieve this objective, a hypothetical scheme has been constructed that includes the independent variable (planning, training) and the adopted variable (crises). In light of this, two main hypotheses have been formulated which have secondary assumptions. The research was carried out on an intentional sample of (30) manager and prepared a questionnaire for data collection purposes that included two axes, and covered (43) a measurement paragraph. Based on the measurement of the variables of research and its diagnosis and the testing of relationships of correlation and impact, a set of conclusions and recommendations were reached, most notably That the human resource planning variable is receiving average attention by the University. This has contributed to the importance of the management focus on the stage of determining demand from human resources A number of recommendations were also reached such That the University must support the process of building a strategy of planning and training human resources by targeting the stages of human resources planning, which work under the overall construction and its impact is in the prevention of crises and the community more than the impact of each stage separately.

Universities are among the largest and most influential public institutions in the world Universities are viewed as virtuous, even charitable, organizations Responsible for transferring knowledge to community members in order to prepare the next generation of the workforce, develop future leaders, and create job opportunities Enhancing international cultural and trade relations, and creating an innovative knowledge economy.
The concept of sustainability has received attention from the private, public and non-profit sectors, as well as educational institutions and universities, as the application of sustainability models in university environments is justified Given the role that universities play as social institutions and agents of change, as they play an important role in finding ways to enhance sustainability in the economic, social and environmental fields,Therefore, a university is considered “sustainable” when it is able to implement these topics in its research and teaching. Therefore, sustainability has been introduced by education into curricula, research, outreach activities and operations, as education for sustainability in universities provides (for the university community),Students, administrative and academic staff have the skills and capabilities needed to contribute to sustainability. Many universities are committed to improving sustainability, but only a few stakeholders report sustainability performance to accountability, The quality of reporting varies widely. This research focused on sustainability from the perspective of the entire university as an educational institution, analyzing the university as a compatible system of two subsystems, academic and administrative, It seeks to expand the scope of public sustainability reporting by universities, and also to shed light on whether global performance measures capture institutional positions and activities related to universities’ contributions to sustainability. The analysis focuses primarily on the preparation of global sustainability reports, the Index(GRI 205) ,as This indicator is useful to society because it is based on a set of principles, especially those related to human rights, labor, the environment, combating corruption in universities, and social concerns, The research identifies the value in universities adopting a globally accepted sustainability reporting framework, makes specific suggestions on how the framework can be better adapted to universities in sustainability reporting, and identifies factors associated with sustainability reporting decisions and the quality of those reports.

Recent years have witnessed a rapid population growth accompanied by a great trend towards education as a result of changing lifestyles, modern technological progress, expansion of global attention and openness resulting from the development and spread of smart devices, which have contributed greatly to the development of scientific culture among members of society, which called on the Ministry of Education to expand its acceptance of Students in Iraqi universities, and because higher education is one of the strategic sectors that bears the responsibility for the development and sustainability of all other sectors, through the annual production of universities represented by scientific and professional competencies and dissemination in all aspects of the governmental and private sectors in order to achieve sustainable development for the country. In addition to the importance of education in the development of social life because of its impact on the behavior of individuals and societies, where success in achieving the goals of sustainable development for any country depends on the optimal investment of economic resources, and achieving this investment depends on the correct development of human resources and the exploitation of their energies at the required level, and this can only be achieved with the role of good education Aiming to achieve sustainable development ,so successive governments make a great effort to continuously develop education through strategic management represented in the follow-up and guidance of the cadres in Iraqi universities, especially the internal auditing bodies that support the internal control in those universities.
The research aims to clarify the role of internal auditing in supporting the internal control system in achieving sustainable development of the educational sector in Iraqi universities, and benefiting from the role of internal auditing in general in implementing sustainable development programs for all Iraqi universities.
The research seeks to indicate the availability of various and continuous training programs for all employees, especially internal auditors and those working on implementing and developing the internal control system in those universities in order to enable these agencies to perform the tasks entrusted to them efficiently, professionally and effectively, which reflects positively on the understanding and awareness of all employees of their responsibilities daily towards the universities in which they work, and thus achieve sustainable development in those colleges and universities

The research aims to focus on the entrance of sustainability governance in achieving social responsibility in private universities and colleges by clarifying and explaining the importance of sustainability governance in order to reach social responsibility for all. Sustainability governance is the system that aims to preserve several aspects, such as the economy, the environment and society, including stakeholders. The quality of governance is related to resource management, and in order to achieve this, the focus should be on the individual (himself) being the main support for achieving growth, development and change. Social sustainability It seeks to achieve the well-being of all members of society, in order to improve the staff working in an important sector, which is the private universities. their roles towards social responsibility . The research concluded that realizing the importance of social and environmental responsibility for universities allows creating a kind of spirit of work, synergy, and cooperation between everyone related to the university (owners, students, community members) to achieve its goals, making business accountable, in return, sustainability governance standards make the efforts of these businesses measurable. And the most important thing that the research recommends is that establishing a culture of sustainability governance and social responsibility in societies and universities to become a general process and approach for all, reduce the effects and damages resulting from the use of resources, and achieve efficiency and effectiveness in the use of those resources.

Universities have a unique position in fulfilling the objectives of sustainable development since they represent the essential educational institutions that are responsible for producing and spreading scientific, technological and social knowledge. This might be done via educational or research programs, let alone their leading role in creating harmony among the whole concerned parties from the Government, business institutions and society. All these parties work together in order to fulfil the objectives of sustainable development. Thus, expending on education for providing the required resources and fulfil these objectives is regarded as an essential requirement. Advanced countries cared to provide the educate resources of universities to improve their performance and fulfil their objectives. But in developing countries, on the other hand, such as Iraq, the great financial resources had not been made use of in order to improve education via increasing the expenditures on investment in education. Reviewing the financial allocations to the education sector in the state budget from 2004 to 2021 may reveal that there was a noticeable decrease in these allocations to the education sector, though it is considered as one of the vital sectors that fulfil sustainable development. Not only did this decrease negatively reflect on the education sector, but also all the other sectors due to its being an influential resource for providing the elements of scientific competencies and technical skills of these sectors. As a result, this was negatively reflected on the level of sustainable development in Iraq which was given the rank (121) in the international classification related to the level of development.
The present research aims at verifying the effectiveness of the expending on the higher education in Iraq for the period 2004-2021 and its impact on fulfilling sustainable development via adopting the descriptive analytical approach.
Among the most important results obtained is the rarity or lack of allocations allocated to the Education sector in the general budget as compared with the role and importance of this sector. This, of course, was negatively reflected on the role of Education sector in fulfilling sustainable development in Iraq.

The research aims to demonstrate the impact of allocating funds to implement the plan to achieve the goals of sustainable development, which reflects the preparation of honest and correct financial statements (the quality of sustainable disclosure) , and determining the responsibility of private universities management in commitment to achieving the goals of sustainable development and managing funds in accordance with the plans drawn up specifically for the executive time program , in addition , clarifying the responsibility of the university administration to adhere to sustainable disclosure in the financial statements , which reflect the financial position of the university in a Fair, Honest and Transparent manner ,in a way that achieves the goals of development sustainable assigned to it .
This research aims to adhere to the laws , regulations , instructions and procedures used in private universities , which is reflected in its impact when preparing the financial statements and what is distinguished by their honesty and fairness in presenting them to the beneficiaries who take the decision , in order to achieve the aforementioned goals , the research in its theoretical aspect , adopted the analytical descriptive approach , which focuses on describing and interpreting the studied cases and employing different points of view for a number of authors and researchers , as well as focusing on the sustainable development goals and the sustainable development program 2015-2030 issued by the United Nations .
The research has recorded several conclusions, the most important of which is the effect of disclosing accounting information externally ( outside the university(Al-Ahlia) , which represents the presentation of financial statements reflecting the financial performance of Al- Ahlia University, which leads to attracting students to apply and join as a university student who receives knowledge and skill, and an indication of the impact of disclosure of information Accounting internally with Al-Ahlia University depends on the managements success in achieving the planned profitability goals during a certain period, in addition to making financing decisions for future periods.
In light of the proven conclusions, this research presented a number of recommendations, the most important of which is the need for private university administration to commit to sustainable disclosure based on sustainable accounting standards about the university’s financial position.

Green accounting is the product of the interaction between the environment and the economy, with the aim of establishing the principles of sustainable development, as environmental economic accounting is an expansion of the limits of assets in traditional national accounting to achieve sustainable development. The fundamental issue in the development of green accounting is to identify the factors that should be used to correct the gross domestic product, including environmental damage and resource depletion.
The interest in the issue of green accounting and the associated estimate of the green gross domestic product (GGDP) derives mainly from the concept of sustainable development referred to for the first time in the report of the Commission Braundtland in the year 1987. The issue of sustainable development is usually studied through three approaches, the first of which is the economic, social and environmental * As for the second approach, which is vital, it relies on the argument that the economic and social systems are subordinate to the global environment, and it follows this argument that the sustainability of the economic and social atmosphere follows environmental sustainability. The approach is the concept of capital from economics and then expands this definition to include many considerations appropriate to the sustainability of human development, which is that sustainable development is closely linked to the concept of income.
The phenomenon of environmental pollution has received increasing attention recently, especially in light of the industrial progress witnessed by the contemporary world and the diversity of sources of pollution. environmental life.
The application of cost accounting suffices to count and calculate the cost elements associated with the company without taking into account the costs of preserving the environment from pollution, which leads to the emergence of unreal profits, and this weakens confidence in the accounting information provided.
That is, it is not sufficient for the purposes of the environment, and here the need for green accounting emerges, which means the comprehensiveness and integration of the accounting and economic measurement and disclosure process of activities and programs that affect the environment and which are practiced by companies to meet the needs of different parties in society.

The higher education sector represents the most prominent pillars supporting the investment environment and the main pillar of society and its economic and social advancement as it interacts mainly to reduce the scope of the economic and social gap of developing countries to reach the endeavor reached by developed countries, and therefore there must be a sound management of the economy as a whole based on academic knowledge, reasonable infrastructure and a degree of development for the financial sector and the minimum number of human resources with efficient skills and capabilities. It can be said that there are factors that shape the general economic, social, cultural and legal environment and affect the actual directly and indirectly on the performance of investment and achieve its profitability, such as economic methodologies, social conditions, and the legal and institutional framework that governs investments. A current research depends on the ease of doing business index and Iraq's position in it as one of the indicators for evaluating the international investment environment in general and Iraq in particular. As the private university education sector represents one of the sectors of increasing importance to attract investment, considering that universities are the core of sustainable development and its role in process of national renaissance project building , they are not only a main tributary of economic and social development , but they are in A heart of its fabric , they are the reason for progress and nation-building. Especially A higher education and scientific research establishments refers to An active by essential element in any development country , we can ask what universities produce from research activities , seminars, conferences, studies and others .
Higher education seeks to achieve sustainable development in an era characterized by the knowledge and information revolution, and thus education and development are two sides of the same coin centered on the human being and its goal is to build the human being and develop his ability and energies in order to achieve human development, and so that the state can compete with the world of global economy.

The research aims to find alternative and renewable energy solutions that are environmentally friendly and economical, through the use of water as an alternative fuel for fossil fuels in the operation of cars and machinery, which will reduce carbon emissions and preserve the environment. The researcher used a system to generate hydrogen through electrolysis of water, where pure water enters the generation system and decomposes into an atom of oxygen and two hydrogen atoms, and then it is passed to the filtration system and then enters the combustion chamber under high pressure, and after many experiments this was reached The hydrogen generation model has proven effective performance after installing it on the car, and the importance of the research comes from the urgent need to reduce hydrocarbon emissions in the atmosphere and the harmful environmental pollution it causes to humans and the surrounding environment, and to save great money as a result of going to renewable energy, and the most important conclusions reached by the researchers Is that there are great environmental damages when using traditional fuels to operate machinery and cars, and that the adoption of a hydrogen generation system leads to lower costs and achieves sustainable economic and environmental benefits. Hydrogen in the operation of machinery and cars to reduce costs, save fuel and preserve a sustainable environment Matt.

The quality of accounting disclosure is considered an essential pillar of financial accounting because of its importance to the outputs of data and financial information for related parties , especially for investors . There is no doubt that the quality of disclosure of sustainable development has become one of the growing necessities of economic units Accordingly , its orientations must be towards sustainable development , with an indication of its effects on society and the surrounding environment . The current research aims to demonstrate the impact of the quality of accounting disclosure on the sustainable development of economic units , including the adoption of the application of universities for it , which is achieved by a sustainable university through what is dealt with by a sample of local , Arab and international studies . The current study concluded the importance of the quality of accounting disclosure on sustainable development because of its positive impact on achieving the competitive position of universities by achieving the efficiency and effectiveness of universities with the community through their application of sustainable development and with the available outputs and qualified cadres.

The research aimed to study and analyze the role of social and environmental responsibility and to stand on the reality of Iraqi private universities (research sample) and the dimensions they adopt to fulfill social and environmental obligations to enhance the quality of financial reporting as part of the requirements of sustainable development.

To achieve the research objective, the theoretical aspect was based on the inductive approach by reviewing studies and research in accounting literature related to the research topic, to build the intellectual framework, the university's financial data (research sample) was analyzed, and the path was supported by a survey list based on a set of international standards indicators and GRI guidelines to clarify the role of social and environmental responsibility. The research sample included (Al-Bayan Private University).

The research concluded that the universities (research sample) realize the economic unit (research sample) of the role of social and environmental responsibility, through their disclosures to enhance the quality of financial reporting in a very good way according to the financial reporting elements of the proposed report, but in an integrated manner with the financial and administrative reports and not detailed according to the financial reporting elements.
In light of the results, the study recommended several recommendations, the most important of which is the necessity for the economic unit to adopt the disclosure of financial reporting according to the axes of the proposed report and its evaluation for each year with continuous updating because it enhances its quality and increases its market share.